Not clear what you are trying to do. In theory, you can overcommit cores 10:1, meaning you could create 240 single core VMs. That is highly dependent on the workload of each VM. Safely, 100 single core VMs should fit. Your main issue is RAM, but assuming you are creating single core, 0.5GB RAM Linux boxes, 100 will fit.
Where does that Windows VM fit in? Do you mean create a 24 core, 64GB RAM windows VM and run oravle and Linux as Hyper-V guests inside that?